Alan Dolton, Editor of Tolley's Tax Cases, describes the first day of the Committee of the Whole House debate on the Finance Bill
HMRC has scored two more significant victories in its fight against holders of non-UK bank accounts who fail to comply with their tax obligations, suggests Richard Clarke, tax director, PricewaterhouseCoopers LLP
Ross Wilkinson and Warren Howells, director and senior consultant, respectively, of Chiltern plc's corporate tax team, analyse the Advocate-General's Opinion on the Cadbury Schweppes case at the ECJ
Some two years since it was launched, the disclosure regime is about to undergo a major extension, as Richard Collier-Keywood, UK head of tax for PricewaterhouseCoopers LLP, explains. But will it work effectively?
Alan Dolton, Editor of Tolley's Tax Cases, outlines the Second Reading debate on the Finance Bill
Andrew Watt, Director of Tax Investigations, Chiltern plc, discusses HMRC's latest concern about offshore arrangements
Charles Elphicke and Sandy Bhogal, Mayer Brown Rowe & Maw LLP, discuss a decision involving the interpretation of the Halifax principle to an application for disclosure under the VAT Tribunal Rules
Andrew Loan considers HMRC v Salaried Persons Personal Loans Ltd
James Bullock, McGrigors and Stephen Whitehead, KPMG Tax Management Services, consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers